PZ农商行内部资金转移定价体系研究

发布时间：2018-04-16 23:28

本文选题：PZ农商行 + 内部资金转移定价　；参考：《南京农业大学》2014年硕士论文

【摘要】：利率市场化改革进程稳步加快,境内国内外银行竞争越来越激烈,与此同时,银行监管越来越严格,这些都对银行提出了很大的挑战,尤其是利率市场化改革这一举措将打破银行固定利差的盈利模式,转为自主定价、自负盈亏的竞争模式,这对银行的定价能力也提出了极高的要求。为了应对这一变革,很多银行已建立内部资金转移定价体系。内部资金转移定价(Funds Transfer Pricing,简称为FTP)是指资金在商业银行内部资金中心与不同分支机构、不同部门之间按照一定的规则,进行全额有偿转移,从而达到集中管理利率风险、建立公平的考核机制、合理配置资金等目的的一种经营管理模式。由于我国存贷款的利率并未完全市场化,实行上下限的管制机制,所以,国内银行建立内部资金转移定价体系,不能照搬国外经验,要以国内实际情况为基础,建立符合国情的FTP体系。本文以PZ农商行的实际经营状况为基础,结合金融市场公布的数据和银行内部经营数据,分析探讨如何构建符合我国现阶段利率市场化情况及PZ农商行实际情况的内部资金转移定价体系,意图通过FTP体系的建立,PZ农商行能够合理地对产品进行定价,合理地配置资金,更集中地对利率风险进行专业化管理,更公平客观地进行绩效评价,并且对其他农商行内部资金转移定价体系的建立提供借鉴意义。具体实施步骤分为：一、确定产品定价范围；二、选择合适的定价模式;三、根据我国现行利率的情况,为利率市场化及非市场化金融产品确定不同的基础利率曲线,并进行调整,主要涉及信用风险调整、存款准备金成本调整、流动性风险调整及经营战略方面的调整;四、为各种不同类型的金融产品选择合理的定价方法。本文的特色之处在于,文章不是以理论研究为主,而是对PZ农商行进行了深入的案例研究,分析农商行现行内部资金管理模式的缺陷：粗放、主观,资金错配现象严重,无法建立科学的绩效考核体系,无法精确地对银行业务进行引导,无法及时传导资金市场最新变化。并结合内部动力和外部压力,提出了PZ农商行建立FTP体系的必要性,最终建立了符合实际的FTP体系。
[Abstract]:The process of interest rate marketization reform has been steadily accelerated, the competition between domestic and foreign banks is becoming more and more intense, and at the same time, bank supervision has become more and more stringent, which has posed a great challenge to banks.Especially, the reform of interest rate marketization will break the profit mode of fixed interest rate difference, and turn to the competition mode of independent pricing and self-financing, which also puts forward a very high request to the pricing ability of banks.In response to this change, many banks have established internal transfer pricing systems.Internal funds Transfer pricing refers to the transfer of funds in commercial banks between the internal capital center and different branches and departments according to certain rules, so as to achieve centralized management of interest rate risk.To establish a fair assessment mechanism, reasonable allocation of funds and other purposes of a management model.Since the interest rates on deposits and loans in our country are not completely market-oriented and the control mechanism of the upper and lower limits is implemented, domestic banks should not copy the experience of foreign countries by establishing an internal transfer pricing system for funds, and they should base themselves on the actual domestic conditions.Establish a FTP system in line with the national conditions.This paper is based on the actual operating situation of PZ Agricultural and Commercial Bank, combined with the data published by the financial market and the internal management data of the bank.This paper analyzes and discusses how to construct the internal fund transfer pricing system in line with the current situation of interest rate marketization and the actual situation of PZ agribusiness, with the intention of making PZ agribusiness reasonably price the products through the establishment of FTP system.Reasonable allocation of funds, more focused on the specialized management of interest rate risk, more fair and objective performance evaluation, and other agricultural banks to provide reference for the establishment of internal capital transfer pricing system.The specific implementation steps are as follows: first, to determine the price range of the product; second, to select the appropriate pricing model; third, to determine different base interest rate curves for the market-oriented and non-market-oriented financial products of interest rate according to the current interest rate situation in China.The adjustment mainly involves credit risk adjustment, deposit reserve cost adjustment, liquidity risk adjustment and management strategy adjustment. Fourthly, reasonable pricing methods are chosen for different types of financial products.The characteristic of this paper lies in that the article is not based on theoretical research, but on the PZ agribusiness in-depth case study, the analysis of the current internal fund management model of agricultural and commercial banks defects: extensive, subjective, capital mismatch phenomenon is serious.It is impossible to establish a scientific performance appraisal system, to guide the banking business accurately, and to transmit the latest changes in the capital market in time.Combined with internal power and external pressure, this paper puts forward the necessity of establishing FTP system by PZ agribusiness, and finally establishes a FTP system that accords with the reality.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.35

【相似文献】